THE EFFECT OF PAYROLL ACCOUNTING INFORMATION SYSTEMS AND CASH EXPENDITURES ON INTERNAL CONTROL SYSTEMS IN BAPAS KELAS 1 BANDUNG
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Abstract
This study aims to determine how much influence Salary Accounting Information
System and Cash Expenditure Accounting Information System on Internal Control
System. This study uses a type of quantitative research with primary data through
questionnaires distributed to 40 respondents. This study shows that the Class 1
Bandung Penitentiary has utilized Information Technology well to minimize the
risk of fraud in terms of payroll and cash-out systems. The results of this study
indicate that the Salary Accounting Information System and Cash Expenditure
Accounting Information System have a significant effect on the Internal Control
System, which means that every effort made to increase the effectiveness of the
Salary Accounting Information System and Cash Expenditure Accounting
Information System is can increase the effectiveness of the Control System.
internals.
Article Details
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